West Country Doors London Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06319702

West Country Doors London Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

West Country Doors London Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

West Country Doors London Limited

Officers and Professional Advisers

DIRECTOR	Mr J A D Calado

REGISTERED OFFICE	167-169 Great Portland Street
	5th Floor Great Portland Street
	London
	England
	W1W 5PF

ACCOUNTANTS	Streets
	Chartered accountants
	ECEN
	Michael Way
	Warth Park
	Northamptonshire
	NN9 6GR

West Country Doors London Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	6	18,425	36,850
Tangible assets	7	4,122	6,353
		--------	--------
		22,547	43,203

Current assets

Stocks		5,000	3,832
Debtors	8	206,372	195,451
Cash at bank and in hand		73,742	6,734
		---------	---------
		285,114	206,017

Creditors: amounts falling due within one year	9	152,465	128,545
		---------	---------
Net current assets		132,649	77,472
		---------	---------
Total assets less current liabilities		155,196	120,675

Creditors: amounts falling due after more than one year	10	39,389	–

Provisions	1,031	1,588
	---------	---------
Net assets	114,776	119,087
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	113,776	118,087
	---------	---------
Shareholders funds	114,776	119,087
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

West Country Doors London Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 13 July 2026 , and are signed on behalf of the board by:

Mr J A D Calado
Director

Company registration number: 06319702

West Country Doors London Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 167-169 Great Portland Street, 5th Floor Great Portland Street, London, England, W1W 5PF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	33% straight line
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	18,743	9,591

Deferred tax:

Origination and reversal of timing differences	( 558)	( 559)
	--------	-------
Tax on profit	18,185	9,032
	--------	-------

6. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	335,000
	---------
Amortisation
At 1 November 2024	298,150
Charge for the year	18,425
	---------
At 31 October 2025	316,575
	---------
Carrying amount
At 31 October 2025	18,425
	---------
At 31 October 2024	36,850
	---------

7. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 November 2024	4,995	32,413	37,408
Additions	–	281	281
	-------	--------	--------
At 31 October 2025	4,995	32,694	37,689
	-------	--------	--------
Depreciation
At 1 November 2024	1,943	29,112	31,055
Charge for the year	1,665	847	2,512
	-------	--------	--------
At 31 October 2025	3,608	29,959	33,567
	-------	--------	--------
Carrying amount
At 31 October 2025	1,387	2,735	4,122
	-------	--------	--------
At 31 October 2024	3,052	3,301	6,353
	-------	--------	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	202,718	192,047
Other debtors	3,654	3,404
	---------	---------
	206,372	195,451
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,800	–
Trade creditors	75,635	82,408
Corporation tax	18,743	9,591
Social security and other taxes	30,263	20,382
Other creditors	20,024	16,164
	---------	---------
	152,465	128,545
	---------	---------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	39,389	–
	--------	----